Revenue Scotland and Tax Powers Act 2014 section 46

Conduct of cases

Section 46 previously dealt with how tax appeal cases were to be conducted before a tribunal, but it has been repealed in its entirety.

  • Section 46 originally set out rules for the conduct of tax appeal cases before tribunals.
  • The section has been fully repealed and is no longer in force.
  • The repeal was made by the Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017.
  • Conduct of tribunal cases is now governed by the broader Tribunals (Scotland) Act 2014 framework instead.

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